العوامل المؤثرة في جودة التدقيق الخارجي وانعكاسها على ثقة المستخدمين وقيمة الشركة

the factors affecting the quality of external and their reflection on users' confidence and the company of the value

Abstract

The research aims to measure the impact of factors on the quality of external audit and its reflection on the confidence of users and the value of the company in the Iraqi business environment, as the research problem was that many companies conduct their business under the roof of legislation, regulations and laws in force, In what the auditor must abide by all laws and regulations, as his failure to comply with the laws may lead to harm to the interests of the concerned parties because they are greatly affected by those reports, and that the credibility of the data contained in the reports has a major role in their decisions, and that not using modern methods in the audit process from It would reduce the users’ confidence in that data, as the research relied on the descriptive analytical approach by testing hypotheses and by designing a questionnaire consisting of (75) out of (100 forms, And its distribution on a sample of audit offices and the Office of Financial Supervision in Iraq, as the research reached several conclusions, the most important of which was that the use of the concept of audit quality in companies witnessed an increase in use as a result of the collapse and crises that befell companies in many countries of the year, as the global economy was affected by it and became The application of this concept is valid, and the commitment to the quality of the audit in accordance with the auditing standards recognized by the companies greatly helps to improve the performance and financial reporting of the concerned parties by drawing strategies and making appropriate decisions.
As for the most important results, it was shown that there is a direct correlation between the quality of auditing and the factors affecting it, meaning that the result of the decision is acceptable with a confidence degree of (99%). And the Bank of Baghdad, and based on the published financial statements of those samples, for three years from 2018 to 2020 for the purpose of measuring the value of the company by using the simple equation Tobin’s Q.